Immuron Limited (IMRN) 6-K/A 24 May 24 Results for announcement to the market Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Dec. 31, 2023
Document Information Line Items
Entity Registrant Name	IMMURON LIMITED
Document Type	6-K/A
Current Fiscal Year End Date	--06-30
Amendment Flag	true
Amendment Description	This Amendment No. 1 (“Amendment No. 1”) to the Report on Form 6-K originally filed with the U.S. Securities and Exchange on February 28, 2024 (the “Original 6-K”) is being filed solely to provide the Company’s consolidated interim financial statements for the for the six month period ended December 31, 2023 formatted in Inline eXtensible Business Reporting Language (“iXBRL”), in accordance with Rule 405 of Regulation S-T and paragraph C.(6) of the General Instructions to Form 6-K, attached hereto as part of “Appendix 4D and Half Year Report” under Exhibit 99.1. Such consolidated interim financial statements were previously filed without iXBRL as Exhibit 99.1 to the Original 6-K.Except as described above, this Amendment No. 1 speaks as of the original filing date of the Original 6-K and does not amend, update or restate any information set forth in the Original 6-K or reflect any events that occurred subsequent to the original filing date of the Original 6-K.This Amendment No. 1 (including the exhibit hereto) shall not be deemed to be “filed” for purposes of the Securities Exchange Act of 1934, as amended and shall not be incorporated by reference into any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.
Entity Central Index Key	0001660046
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity File Number	001-38104

Consolidated Statement of Profi

Consolidated Statement of Profit or Loss and Other Comprehensive Income - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Profit or loss [abstract]
Revenue from contracts with customers	$ 2,355,580	$ 583,646
Cost of goods sold	(775,232)	(155,726)
Gross profit	1,580,348	427,920
Other income	2,485,353	1,609,106
Other (losses)/gains – net	(750,560)	(130,937)
General and administrative expenses	(1,949,230)	(1,859,881)
Research and development expenses	(2,653,086)	(1,521,635)
Selling and marketing expenses	(732,853)	(460,791)
Operating loss	(2,020,028)	(1,936,218)
Finance income	153,508	54,072
Finance expenses	(4,007)	(4,501)
Finance costs - net	149,501	49,571
Share of loss from equity accounted associate	(202,655)	(91,736)
Loss before income tax	(2,073,182)	(1,978,383)
Income tax expense
Loss for the period	(2,073,182)	(1,978,383)
Items that may be reclassified to profit or loss:
Exchange differences on translation of foreign operations	4,441	(838)
Total comprehensive loss for the period	$ (2,068,741)	$ (1,979,221)
Loss per share for profit attributable to the ordinary equity holders of the company:
Basic loss per share (in Dollars per share)	$ (0.91)	$ (0.87)

Consolidated Statement of Pro_2

Consolidated Statement of Profit or Loss and Other Comprehensive Income (Parentheticals) - $ / shares	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Profit or loss [abstract]
Diluted Loss per Share (in cents per share)	$ (0.91)	$ (0.87)

Consolidated Statement of Finan

Consolidated Statement of Financial Position - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Current assets
Cash and cash equivalents	$ 15,213,462	$ 17,159,764
Trade and other receivables	559,381	417,420
Inventories	1,619,748	839,968
Financial assets	1,205,375	1,834,034
Other current assets	348,673	158,151
Total current assets	18,946,639	20,409,337
Non-current assets
Investments accounted for using the equity method		159,066
Property, plant and equipment	177,025	200,133
Inventories	759,052	1,219,646
Total non-current assets	936,077	1,578,845
Total assets	19,882,716	21,988,182
Current liabilities
Trade and other payables	1,664,955	1,192,769
Employee benefit obligations	373,673	289,408
Deferred income	145,663	698,195
Other current liabilities	39,652	38,767
Total current liabilities	2,223,943	2,219,139
Non-current liabilities
Employee benefit obligations	1,982	1,882
Other non-current liabilities	130,276	150,325
Total non-current liabilities	132,258	152,207
Total liabilities	2,356,201	2,371,346
Net assets	17,526,515	19,616,836
EQUITY
Share capital	88,436,263	88,436,263
Other reserves	3,218,830	3,235,969
Accumulated losses	(74,128,578)	(72,055,396)
Total equity	$ 17,526,515	$ 19,616,836

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($)	Share capital	Other reserves	Accumulated Losses	Total
Balance at Jun. 30, 2022	$ 88,436,263	$ 3,166,419	$ (68,425,281)	$ 23,177,401
Loss for the period			(1,978,383)	(1,978,383)
Other comprehensive income		(838)		(838)
Total comprehensive income for the half-year		(838)	(1,978,383)	(1,979,221)
Options and warrants issued/expensed (net of adjustments)		66,100		66,100
Balance at Dec. 31, 2022	88,436,263	3,231,681	(70,403,664)	21,264,280
Balance at Jun. 30, 2023	88,436,263	3,235,969	(72,055,396)	19,616,836
Loss for the period			(2,073,182)	(2,073,182)
Other comprehensive income		4,441		4,441
Total comprehensive income for the half-year		4,441	(2,073,182)	(2,068,741)
Options and warrants issued/expensed (net of adjustments)		(21,580)		(21,580)
Balance at Dec. 31, 2023	$ 88,436,263	$ 3,218,830	$ (74,128,578)	$ 17,526,515

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Receipts from customers	$ 2,227,615	$ 583,772
Payments to suppliers and employees	(6,332,678)	(4,554,102)
Australian R&D tax incentive refund	395,002	251,986
Grants received from government and non-government sources	1,706,225	2,726,327
Net cash outflow from operating activities	(2,003,836)	(992,017)
Cash flows from investing activities
Payments for property, plant and equipment		(7,067)
Payment for acquisition of associate		(2,650,574)
Interest received	153,508	54,072
Net cash inflow/(outflow) from investing activities	153,508	(2,603,569)
Cash flows from financing activities
Principal elements of lease payments	(19,163)	(16,994)
Interest and other costs of finance paid	(4,007)	(4,501)
Net cash outflow from financing activities	(23,170)	(21,495)
Net (decrease) in cash and cash equivalents	(1,873,498)	(3,617,081)
Cash and cash equivalents at the beginning of the financial year	17,159,764	22,110,278
Effects of exchange rate changes on cash and cash equivalents	(72,804)	(18,072)
Cash and cash equivalents at end of the half-year	$ 15,213,462	$ 18,475,125

Segment and Revenue Information

Segment and Revenue Information	6 Months Ended
	Dec. 31, 2023
Segment and Revenue Information [Abstract]
Segment and revenue information	1 Segment and revenue information (a) Description of segments and principle activities The group has identified its operating segments based on the internal reports that are reviewed and used by the executive management team in assessing performance and determining the allocation of resources. Management considers the business from both a product and a geographic perspective and has identified two reportable segments: Research and development (R&D): Hyperimmune products (b) Segment results Research and Hyperimmune Consolidated entity development products Other Total 31 December 2023 $ $ $ $ Hyperimmune products revenue - 2,355,580 - 2,355,580 Cost of sales of goods - (775,232 ) - (775,232 ) Gross profit - 1,580,348 - 1,580,348 Other income 2,478,366 6,987 - 2,485,353 Other gains/(losses) – net - - (750,560 ) (750,560 ) General and administrative expenses/adjustments - 233 (1,949,463 ) (1,949,230 ) Research and development expenses (2,653,086 ) - - (2,653,086 ) Selling and marketing expenses - (732,853 ) - (732,853 ) Operating profit/(loss) (174,720 ) 854,715 (2,700,023 ) (2,020,028 ) Finance income - - 153,508 153,508 Finance costs - - (4,007 ) (4,007 ) Share of loss from equity accounted associate - - (202,655 ) (202,655 ) Profit/(loss) for the period (174,720 ) 854,715 (2,753,177 ) (2,073,182 ) Assets Segment assets 445,996 2,715,183 16,721,537 19,882,716 Total assets 445,996 2,715,183 16,721,537 19,882,716 Liabilities Segment liabilities 220,791 1,170,374 965,036 2,356,201 Total liabilities 220,791 1,170,374 965,036 2,356,201 Research and Hyperimmune Consolidated entity development products Other Total 31 December 2022 $ $ $ $ Hyperimmune products revenue - 583,646 - 583,646 Cost of sales of goods - (155,726 ) - (155,726 ) Gross profit - 427,920 - 427,920 Other income 1,601,696 7,410 - 1,609,106 Other gains/(losses) – net - - (130,937 ) (130,937 ) General and administrative expenses/adjustments - 9,584 (1,869,465 ) (1,859,881 ) Research and development expenses (1,521,635 ) - - (1,521,635 ) Selling and marketing expenses - (460,791 ) - (460,791 ) Operating profit/(loss) 80,061 (15,877 ) (2,000,402 ) (1,936,218 ) Finance income - - 54,072 54,072 Finance costs - - (4,501 ) (4,501 ) Share of loss from equity accounted associate - - (91,736 ) (91,736 ) Profit/(loss) for the period 80,061 (15,877 ) (2,042,567 ) (1,978,383 ) Assets Segment assets 134,663 1,439,061 21,527,081 23,100,805 Total assets 134,663 1,439,061 21,527,081 23,100,805 Liabilities Segment liabilities 23,723 145,027 1,667,775 1,836,525 Total liabilities 23,723 145,027 1,667,775 1,836,525

Revenue From Contract With Cust

Revenue From Contract With Customers	6 Months Ended
	Dec. 31, 2023
Revenue From Contract With Customers [Abstract]
Revenue from contract with customers	2 Revenue from contract with customers The group derives revenue from the transfer of hyperimmune products at a point in time in the following major product lines and geographical regions: Travelan Protectyn Consolidated entity Australia United States Canada Australia Other Total 31 December 2023 $ $ $ $ $ $ Segment revenue 1,853,048 481,920 - 20,612 - 2,355,580 Revenue from external customers 1,853,048 481,920 - 20,612 - 2,355,580 Travelan Protectyn Consolidated entity Australia United States Canada Australia Other Total 31 December 2022 $ $ $ $ $ $ Segment revenue 260,205 295,410 1,201 26,830 - 583,646 Revenue from external customers 260,205 295,410 1,201 26,830 - 583,646

Other Income and Expense Items

Other Income and Expense Items	6 Months Ended
	Dec. 31, 2023
Other Income and Expense Items [Abstract]
Other income and expense items	3 Other income and expense items (a) Other income Consolidated entity 31 December 31 December 2023 2022 $ $ Australian R&D tax incentive refund 219,609 129,149 MTEC R&D grant 2,258,757 1,472,547 Other income 6,987 7,410 2,485,353 1,609,106 (b) Other gains/(losses) Consolidated entity 31 December 31 December 2023 2022 Notes $ $ Net foreign exchange gains/(losses) (165,511 ) (67,845 ) Fair value gains/(losses) to financial assets 4(b)(ii) (585,070 ) (63,092 ) Other items 21 - (750,560 ) (130,937 )

Financial Assets and Financial

Financial Assets and Financial Liabilities	6 Months Ended
	Dec. 31, 2023
Financial Assets and Financial Liabilities [Abstract]
Financial assets and financial liabilities	4 Financial assets and financial liabilities (a) Trade and other receivables Consolidated entity 31 December 30 June 2023 2023 Current Non- Total Non- current Total Notes $ $ $ $ $ $ Trade receivables (i) 352,869 - 352,869 46,949 - 46,949 Loss allowance (16,486 ) - (16,486 ) (27,920 ) - (27,920 ) 336,383 - 336,383 19,029 - 19,029 Accrued income - Australian R&D tax incentive refund 222,998 - 222,998 398,391 - 398,391 Total trade and other receivables 559,381 - 559,381 417,420 - 417,420 (i) Classification as trade receivables Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 days and therefore are all classified as current. Trade receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components, when they are recognised at fair value. The group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. (b) Financial assets The group classifies the following as financial assets recognised at fair value through profit or loss (FVPL) as part of Immuron’s strategic investment in Ateria: ● Immuron was entitled to 735,000 share options with a total exercise price of £1,470,000 that expired on 31 July 2023. Immuron elected not to exercise 735,000 share options during the period ending 31 December 2023. ● Immuron may receive up to 471,306 shares as Ateria consideration receivable based on performance targets which is deemed highly probable for the period ending 31 December 2023. Refer to Note 9 for further information. Financial assets mandatorily measured at FVPL include the following: Consolidated entity 31 December 30 June 2023 2023 $ $ Current assets Financial assets 1,205,375 1,834,034 (i) Recognised fair value measurements Fair value hierarchy This section explains the judgements and estimates made in determining the fair values of the financial instruments that are recognised and measured at fair value in the financial statements. To provide an indication about the reliability of the inputs used in determining fair value, the group has classified its financial instruments into the three levels prescribed under the accounting standards. An explanation of each level follows underneath the table. Recurring fair value measurements Level 1 Level 2 Level 3 Total At 31 December 2023 $ $ $ $ Financial assets Ateria share options - - - - Ateria contingent consideration receivable - - 1,205,375 1,205,375 Total financial assets - - 1,205,375 1,205,375 (i) Recognised fair value measurements (continued) Fair value hierarchy (continued) There were no transfers between different levels for recurring fair value measurements during the period. The group’s policy is to recognise transfers into and out of fair value hierarchy levels as at the end of the reporting period. Level 1: Level 2: Level 3: Valuation techniques used to determine fair values The assessed fair value of Ateria contingent consideration receivable at reporting date was determined at arm’s length using the last offered share price of £1.38 on 24 November 2023 and the expected number of shares to be received of 471,306. Given positive progress being made in establishing brand identity and sales growth, the most recent capital raising price continues to be the best determination of fair value for Ateria’s shares given that they do not trade on an active market. No reasonably possible changes would result in a material change in value. The number of shares to be received in Ateria is dependent on the financial performance of Ateria. If Ateria achieves a revenue goal for the calendar year 2023 of above £1 million, the number of shares to be received reduces on a linear basis. No shares are received if revenue exceeds £3,191,732. At the reporting date, Immuron expects 100% of shares to be received. (ii) Amounts recognised in profit or loss During the half-year, the following losses were recognised in profit or loss: Consolidated entity 31 December 31 December 2023 2022 $ $ Fair value gains/(losses) to financial assets (585,070 ) (63,092 ) Level 2 Level 3 Total Reconciliation Note $ $ $ Balance at 1 July 2023 221,620 1,612,414 1,834,034 Fair value gains/(losses) to financial assets (221,620 ) (363,450 ) (585,070 ) Fair Value at 31 December 2023 - 1,248,964 1,248,964 Share of the loss in Ateria for the period 11(b)(i) - (43,589 ) (43,589 ) Balance at 31 December 2023 - 1,205,375 1,205,375

Non-financial Assets and Liabil

Non-financial Assets and Liabilities	6 Months Ended
	Dec. 31, 2023
Non-financial assets and liabilities [Abstract]
Non-financial assets and liabilities	5 Non-financial assets and liabilities (a) Inventories Consolidated entity 31 December 30 June 2023 2023 Current Non- Total Current Non- Total $ $ $ $ $ $ Raw materials and stores (Colostrum) - 759,052 759,052 - 1,108,256 1,108,256 Work in progress 806,289 - 806,289 444,905 111,390 556,295 Finished goods (Travelan and Protectyn) 805,712 - 805,712 394,381 - 394,381 Other inventories 7,747 - 7,747 682 - 682 1,619,748 759,052 2,378,800 839,968 1,219,646 2,059,614

Equity Securities Issued

Equity Securities Issued	6 Months Ended
	Dec. 31, 2023
Equity Securities Issued [Abstract]
Equity securities issued	6 Equity securities issued (a) Share capital 31 December 31 December 30 June 30 June 2023 No. 2023 $ 2023 2023 Fully paid 227,798,346 88,436,263 227,798,346 88,436,263 (i) Movements in ordinary shares: Number of Details shares $ Balance at 1 July 2023 227,798,346 88,436,263 Less: Transaction costs arising on share issues - - Balance at 31 December 2023 227,798,346 88,436,263 (ii) Rights of each type of share Ordinary shares entitle the holder to participate in dividends and the proceeds on winding up of the company in proportion to the number of shares held. On a show of hands every holder of ordinary shares present at a meeting or by proxy, is entitled to one vote upon a poll every holder is entitled to one vote per share held. The ordinary shares have no par value. (b) Other reserves The following table shows a breakdown of the balance sheet line item ‘other reserves’ and the movements in these reserves during the period. A description of the nature and purpose of each reserve is provided below the table. Share-based Foreign Total Consolidated entity Notes $ $ $ At 1 July 2023 3,123,759 112,210 3,235,969 Currency translation differences - 4,441 4,441 Other comprehensive income - 4,441 4,441 Transactions with owners in their capacity as owners Options and warrants expensed 7 8,921 - 8,921 Options issued in the period (net of adjustments) 7 (30,501 ) - (30,501 ) At 31 December 2023 3,102,179 116,651 3,218,830 (i) Movements in options and warrants: Number of Details Note options $ Balance at 1 July 2023 12,879,720 3,123,758 Options issued in the period (net of adjustments) 7, 10(b)(ii) 1,000,000 (30,501 ) Options and warrants expensed - 8,921 Balance at 31 December 2023 13,879,720 3,102,178

Share-Based Payments

Share-Based Payments	6 Months Ended
	Dec. 31, 2023
Share-based Payments [Abstract]
Share-based Payments	7 Share-based payments Options were granted to key management personnel in 2022 but were subject to shareholder approval that was not obtained until 21 November 2023. The options have been expensed over the vesting period from when the service period commenced in 2022 and lmmuron have revised the estimate of fair value at the grant date of 21 November 2023.The adjustment of $30,501 relates to the difference between the estimated fair value and the grant date fair value of these options. The fair value at the shareholder approval date was lower than the fair value at the estimated grant date. The assessed fair value of options at grant date was determined using the Black-Scholes option pricing model that takes into account the exercise price, term of the option, security price at grant date and expected price volatility of the underlying security, the expected dividend yield, risk-free interest rate for the term of the security and certain probability assumptions. Refer to Note 10 for further information. Performance rights were granted to key management personnel and employees during the period for the year ended 30 June 2024. These can be settled in cash or shares and lmmuron have recognised a liability as at 31 December 2023. The performance rights are based on non-market key performance indicator (KPls). They have been expensed over the service period based on an estimate of KPls are expected to be achieved by 30 June 2024. The expense for the period ended 31 December 2023 was $124,416.

Contingencies

Contingencies	6 Months Ended
	Dec. 31, 2023
Contingencies [Abstract]
Contingencies	8 Contingencies The group had no nil

Events Occurring After the Repo

Events Occurring After the Reporting Period	6 Months Ended
	Dec. 31, 2023
Events Occurring After the Reporting Period [Abstract]
Events occurring after the reporting period	9 Events occurring after the reporting period The following occurred after the Balance Date: ● On 22 February 2024, the Company received a further 471,306 shares in Ateria Health Limited upon satisfying performance milestones. For further details refer to Note 4 (b)(i). No other matter or circumstance has arisen since 31 December 2023 that has significantly affected, or may significantly affect the group’s operations, the results of those operations, or the group’s state of affairs in future financial periods.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related party transactions	10 Related party transactions (a) Subsidiaries and associates Interests in subsidiaries and associates are set out in note 11(a) and 11(b), respectively. (b) Transactions with other related parties The following transactions occurred with related parties: Consolidated entity 31 December 2023 $ 31 December Purchases of goods and services Purchases of various goods and services from entities controlled by key management personnel (i) 52,989 38,500 Options and warrants expensed (ii) 8,921 66,100 Options issued in the period (net of adjustment) (ii) (30,501 ) - Performance bonuses to key management Personnel (iii) 112,511 - 143,920 104,600 (i) Purchases from entities controlled by key management personnel The group acquired the following goods and services from entities that are controlled by members of the group’s key management personnel: ● Rental of an office suite - Wattle Laboratories P/L. ● Warehousing, distribution and invoicing services - Grandlodge Capital Pty Ltd. (ii) Share-based payment expenses to key management personnel and their related entities Fair value of existing ESOP Options issued to key management personnel in prior periods is determined using Black-Scholes. This expense (net of adjustments) includes $8,921 for share-based payment expenses for options granted in prior years and an adjustment of $30,501 for options that were granted to key management personnel in 2022 but were subject to shareholder approval that was not obtained until 21 The revised fair value at grant date is: Exercise No. of Share Expected Dividend Risk- free Fair Grant date Expiry date ($) options ($) volatility yield rate ($) 2023-11-21 2027-11-21 0.25 1,000,000 0.08 119.21 % 0.00 % 4.09 0.0511 (iii) Performance bonuses to key management personnel Performance bonuses relate to key management personnel short term incentive for the period ended 31 December 2023. Refer to note 7 for further information.

Interests in Other Entities

Interests in Other Entities	6 Months Ended
	Dec. 31, 2023
Interests in Other Entities [Abstract]
Interests in other entities	11 Interests in other entities (a) Material subsidiaries The group’s principal subsidiaries at 31 December 2023 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the group, and the proportion of ownership interests held equals the voting rights held by the group. The country of incorporation or registration is also their principal place of business. Ownership interest Name of entity Place of business/ 31 December 2023 31 December 2022 Immuron Inc. United States 100 100 Immuron Canada Limited Canada 100 100 Anadis EPS Pty Ltd Australia 100 100 (b) Interests in associates Immuron acquired 17.5% interest in Ateria Health Limited (Ateria) on 25 November 2022 with cash consideration, which remains unchanged at 31 December 2023. Ateria is a U.K. based company that has developed ground-breaking product for the treatment of irritable bowel syndrome (IBS). The strategic investment advances Immuron’s objective to enter the broader IBS market with leading products and strengthens the distribution of Immuron’s Travelan ® As part of the strategic investment Immuron was offered one Ateria board seat and the group has nominated a representative executive to the Board from 25 November 2022. Immuron was also entitled to a second representative director upon exercise of the 735,000 share options, expiring on 31 July 2023, which Immuron subsequently elected not to exercise. The Ateria board is comprised of six seats since 25 November 2022, which remains unchanged at 31 December 2023. The group’s interest in Ateria is accounted for using the equity method in the financial statements. (i) Summarised financial information for associates 31 December 31 December 2023 2022 Summarised statement of comprehensive income $ $ Revenue from contracts with customers 417,535 9,692 Cost of sales of goods (63,758 ) (3,307 ) Gross profit 353,777 6,385 Other (losses)/gains – net 217,901 (11,164 ) General and administrative expenses (634,577 ) (354,313 ) Research and development expenses (119,672 ) (23,085 ) Selling and marketing expenses (979,151 ) (154,628 ) Operating loss (1,161,722 ) (536,805 ) Finance costs - net 3,691 338 Loss before income tax (1,158,031 ) (536,467) Income tax expense - - Loss after income tax (1,158,031 ) (536,467 ) The group’s share of loss for the period - 17.5% (2022: 17.1%) (202,655 ) (91,736 ) 31 December Note 2023 Recognised in: Investments accounted for using the equity method (159,066 ) Financial assets - Ateria consideration receivable 4(b)(ii) (43,589 ) (202,655 ) Consolidated entity 31 December 30 June Reconciliation of the consolidated entity’s carrying amount $ 2023 Opening carrying amount 159,066 - Investment in Ateria Health Limited - 404,117 Acquisition of shares - 79,289 Share of loss after income tax (159,066 ) (324,340 ) - 159,066

Loss Per Share

Loss Per Share	6 Months Ended
	Dec. 31, 2023
Loss per Share [Abstract]
Loss per share	12 Loss per share (a) Reconciliation of earnings used in calculating earnings per share Consolidated entity 31 December 2023 31 December $ $ Basic/diluted loss per share Loss attributable to the ordinary equity holders of the company used in calculating basic/diluted earnings per share: From continuing operations (2,073,182 ) (1,978,383 ) (b) Weighted average number of shares used as denominator Consolidated entity 2023 2022 Number Number Weighted average number of ordinary shares used as the denominator in calculating basic and diluted loss per share 227,798,346 227,798,346 The group is currently in a loss making position and thus the impact of any potential shares is concluded as anti-dilutive which includes the group’s options and warrants. Treasury shares are excluded from the calculation of weighted average number of ordinary shares.

Basis of Preparation of Half-Ye

Basis of Preparation of Half-Year Report	6 Months Ended
	Dec. 31, 2023
Basis of Preparation of Half-Year Report [Abstract]
Basis of Preparation of Half-Year Report	13 Basis of preparation of half-year report This consolidated interim financial report for the half-year reporting period ended 31 December 2023 has been prepared in accordance with Accounting Standard AASB 134 Interim Financial Reporting Corporations Act 2001 The consolidated financial statements of the Immuron Limited group also comply with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). These consolidated financial statements do not include all the notes of the type normally included in an annual financial report. Accordingly, this report is to be read in conjunction with the annual report for the year ended 30 June 2023 and any public announcements made by Immuron Limited during the interim reporting period in accordance with the continuous disclosure requirements of the Corporations Act 2001 The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period, unless otherwise stated. The Interim Financial Statements have been approved and authorised for issue by the board on 28 February 2024. (a) Income and revenue recognition (i) Sale of hyperimmune products Revenue arises mainly from the sale of hyperimmune products. To determine whether to recognize revenue, the group follows the process of identifying the contract with a customer, identifying the performance obligations, determining the transaction price, allocating the transaction price to the performance obligations and recognizing revenue when performance obligations are satisfied. Revenue from the sale of hyperimmune products is recognized at a point in time when or as the group transfers control of the assets to the customer upon delivery of the products or in the case of consignment sales when the distributor sells the product to the customer . The general standard payments terms for customers are 30 days. There is no significant cost to obtain the contract. However, there is variable consideration due to rebates, discounts and refunds. The variable amount of consideration is allocated entirely to the distinct good that is consistent with the amount of consideration to which the group expects to be entitled in exchange for transferring the promised goods to the customer. The group offers rebates of up to 15% to some loyal customers in Australia. There are no warranties. Returns and refunds are provided where this is outlined in a customer agreement. The group does not have a formal policy in place relating to stock returns. In cases where we have a contract in place with a distributor, and that contract includes a stock return policy, we will adhere to the policy listed in the contract. For all other distributors, stock returns are negotiated on a case-by-case basis. The exception to this is where is short dated to within 3 months. In this case we will offer replacement stock or a refund.

Segment and Revenue Informati_2

Segment and Revenue Information (Tables)	6 Months Ended
	Dec. 31, 2023
Segment and Revenue Information [Abstract]
Schedule of Operating Segments Based On the Internal Reports	Research and Hyperimmune Consolidated entity development products Other Total 31 December 2023 $ $ $ $ Hyperimmune products revenue - 2,355,580 - 2,355,580 Cost of sales of goods - (775,232 ) - (775,232 ) Gross profit - 1,580,348 - 1,580,348 Other income 2,478,366 6,987 - 2,485,353 Other gains/(losses) – net - - (750,560 ) (750,560 ) General and administrative expenses/adjustments - 233 (1,949,463 ) (1,949,230 ) Research and development expenses (2,653,086 ) - - (2,653,086 ) Selling and marketing expenses - (732,853 ) - (732,853 ) Operating profit/(loss) (174,720 ) 854,715 (2,700,023 ) (2,020,028 ) Finance income - - 153,508 153,508 Finance costs - - (4,007 ) (4,007 ) Share of loss from equity accounted associate - - (202,655 ) (202,655 ) Profit/(loss) for the period (174,720 ) 854,715 (2,753,177 ) (2,073,182 ) Assets Segment assets 445,996 2,715,183 16,721,537 19,882,716 Total assets 445,996 2,715,183 16,721,537 19,882,716 Liabilities Segment liabilities 220,791 1,170,374 965,036 2,356,201 Total liabilities 220,791 1,170,374 965,036 2,356,201 Research and Hyperimmune Consolidated entity development products Other Total 31 December 2022 $ $ $ $ Hyperimmune products revenue - 583,646 - 583,646 Cost of sales of goods - (155,726 ) - (155,726 ) Gross profit - 427,920 - 427,920 Other income 1,601,696 7,410 - 1,609,106 Other gains/(losses) – net - - (130,937 ) (130,937 ) General and administrative expenses/adjustments - 9,584 (1,869,465 ) (1,859,881 ) Research and development expenses (1,521,635 ) - - (1,521,635 ) Selling and marketing expenses - (460,791 ) - (460,791 ) Operating profit/(loss) 80,061 (15,877 ) (2,000,402 ) (1,936,218 ) Finance income - - 54,072 54,072 Finance costs - - (4,501 ) (4,501 ) Share of loss from equity accounted associate - - (91,736 ) (91,736 ) Profit/(loss) for the period 80,061 (15,877 ) (2,042,567 ) (1,978,383 ) Assets Segment assets 134,663 1,439,061 21,527,081 23,100,805 Total assets 134,663 1,439,061 21,527,081 23,100,805 Liabilities Segment liabilities 23,723 145,027 1,667,775 1,836,525 Total liabilities 23,723 145,027 1,667,775 1,836,525

Revenue From Contract With Cu_2

Revenue From Contract With Customers (Tables)	6 Months Ended
	Dec. 31, 2023
Revenue From Contract With Customers [Abstract]
Schedule of Revenue from External Customers	The group derives revenue from the transfer of hyperimmune products at a point in time in the following major product lines and geographical regions: Travelan Protectyn Consolidated entity Australia United States Canada Australia Other Total 31 December 2023 $ $ $ $ $ $ Segment revenue 1,853,048 481,920 - 20,612 - 2,355,580 Revenue from external customers 1,853,048 481,920 - 20,612 - 2,355,580 Travelan Protectyn Consolidated entity Australia United States Canada Australia Other Total 31 December 2022 $ $ $ $ $ $ Segment revenue 260,205 295,410 1,201 26,830 - 583,646 Revenue from external customers 260,205 295,410 1,201 26,830 - 583,646

Other Income and Expense Items

Other Income and Expense Items (Tables)	6 Months Ended
	Dec. 31, 2023
Other Income and Expense Items [Abstract]
Schedule of Other Income	Other income Consolidated entity 31 December 31 December 2023 2022 $ $ Australian R&D tax incentive refund 219,609 129,149 MTEC R&D grant 2,258,757 1,472,547 Other income 6,987 7,410 2,485,353 1,609,106
Scheduleof Other Gains (Losses)	Other gains/(losses) Consolidated entity 31 December 31 December 2023 2022 Notes $ $ Net foreign exchange gains/(losses) (165,511 ) (67,845 ) Fair value gains/(losses) to financial assets 4(b)(ii) (585,070 ) (63,092 ) Other items 21 - (750,560 ) (130,937 )

Financial Assets and Financia_2

Financial Assets and Financial Liabilities (Tables)	6 Months Ended
	Dec. 31, 2023
Financial Assets and Financial Liabilities [Abstract]
Schedule of Trade and Other Receivables	(a) Trade and other receivables Consolidated entity 31 December 30 June 2023 2023 Current Non- Total Non- current Total Notes $ $ $ $ $ $ Trade receivables (i) 352,869 - 352,869 46,949 - 46,949 Loss allowance (16,486 ) - (16,486 ) (27,920 ) - (27,920 ) 336,383 - 336,383 19,029 - 19,029 Accrued income - Australian R&D tax incentive refund 222,998 - 222,998 398,391 - 398,391 Total trade and other receivables 559,381 - 559,381 417,420 - 417,420 (i) Classification as trade receivables
Schedule of Recurring Fair Value Measurements	Financial assets mandatorily measured at FVPL include the following: Consolidated entity 31 December 30 June 2023 2023 $ $ Current assets Financial assets 1,205,375 1,834,034 Recurring fair value measurements Level 1 Level 2 Level 3 Total At 31 December 2023 $ $ $ $ Financial assets Ateria share options - - - - Ateria contingent consideration receivable - - 1,205,375 1,205,375 Total financial assets - - 1,205,375 1,205,375
Schedule of Losses Were Recognised in Profit or Loss	During the half-year, the following losses were recognised in profit or loss: Consolidated entity 31 December 31 December 2023 2022 $ $ Fair value gains/(losses) to financial assets (585,070 ) (63,092 ) Level 2 Level 3 Total Reconciliation Note $ $ $ Balance at 1 July 2023 221,620 1,612,414 1,834,034 Fair value gains/(losses) to financial assets (221,620 ) (363,450 ) (585,070 ) Fair Value at 31 December 2023 - 1,248,964 1,248,964 Share of the loss in Ateria for the period 11(b)(i) - (43,589 ) (43,589 ) Balance at 31 December 2023 - 1,205,375 1,205,375

Non-financial Assets and Liab_2

Non-financial Assets and Liabilities (Tables)	6 Months Ended
	Dec. 31, 2023
Non-financial assets and liabilities [Abstract]
Schedule of Inventories	Consolidated entity 31 December 30 June 2023 2023 Current Non- Total Current Non- Total $ $ $ $ $ $ Raw materials and stores (Colostrum) - 759,052 759,052 - 1,108,256 1,108,256 Work in progress 806,289 - 806,289 444,905 111,390 556,295 Finished goods (Travelan and Protectyn) 805,712 - 805,712 394,381 - 394,381 Other inventories 7,747 - 7,747 682 - 682 1,619,748 759,052 2,378,800 839,968 1,219,646 2,059,614

Equity Securities Issued (Table

Equity Securities Issued (Tables)	6 Months Ended
	Dec. 31, 2023
Equity Securities Issued [Abstract]
Schedule of Share capital	Share capital 31 December 31 December 30 June 30 June 2023 No. 2023 $ 2023 2023 Fully paid 227,798,346 88,436,263 227,798,346 88,436,263
Schedule of Movements in Ordinary Shares	Movements in ordinary shares: Number of Details shares $ Balance at 1 July 2023 227,798,346 88,436,263 Less: Transaction costs arising on share issues - - Balance at 31 December 2023 227,798,346 88,436,263
Schedule of Other Reserves	Share-based Foreign Total Consolidated entity Notes $ $ $ At 1 July 2023 3,123,759 112,210 3,235,969 Currency translation differences - 4,441 4,441 Other comprehensive income - 4,441 4,441 Transactions with owners in their capacity as owners Options and warrants expensed 7 8,921 - 8,921 Options issued in the period (net of adjustments) 7 (30,501 ) - (30,501 ) At 31 December 2023 3,102,179 116,651 3,218,830
Schedule of Movements in Options and Warrants	Number of Details Note options $ Balance at 1 July 2023 12,879,720 3,123,758 Options issued in the period (net of adjustments) 7, 10(b)(ii) 1,000,000 (30,501 ) Options and warrants expensed - 8,921 Balance at 31 December 2023 13,879,720 3,102,178

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Transactions Occurred with Related Parties	The following transactions occurred with related parties: Consolidated entity 31 December 2023 $ 31 December Purchases of goods and services Purchases of various goods and services from entities controlled by key management personnel (i) 52,989 38,500 Options and warrants expensed (ii) 8,921 66,100 Options issued in the period (net of adjustment) (ii) (30,501 ) - Performance bonuses to key management Personnel (iii) 112,511 - 143,920 104,600 (i) Purchases from entities controlled by key management personnel (ii) Share-based payment expenses to key management personnel and their related entities (iii) Performance bonuses to key management personnel
Schedule of Revised Fair Value at Grant Date	The revised fair value at grant date is: Exercise No. of Share Expected Dividend Risk- free Fair Grant date Expiry date ($) options ($) volatility yield rate ($) 2023-11-21 2027-11-21 0.25 1,000,000 0.08 119.21 % 0.00 % 4.09 0.0511

Interests in Other Entities (Ta

Interests in Other Entities (Tables)	6 Months Ended
	Dec. 31, 2023
Controlled Entities [Abstract]
Schedule of Subsidiaries	The country of incorporation or registration is also their principal place of business. Ownership interest Name of entity Place of business/ 31 December 2023 31 December 2022 Immuron Inc. United States 100 100 Immuron Canada Limited Canada 100 100 Anadis EPS Pty Ltd Australia 100 100
Schedule of Financial Information for Associates	31 December 31 December 2023 2022 Summarised statement of comprehensive income $ $ Revenue from contracts with customers 417,535 9,692 Cost of sales of goods (63,758 ) (3,307 ) Gross profit 353,777 6,385 Other (losses)/gains – net 217,901 (11,164 ) General and administrative expenses (634,577 ) (354,313 ) Research and development expenses (119,672 ) (23,085 ) Selling and marketing expenses (979,151 ) (154,628 ) Operating loss (1,161,722 ) (536,805 ) Finance costs - net 3,691 338 Loss before income tax (1,158,031 ) (536,467) Income tax expense - - Loss after income tax (1,158,031 ) (536,467 ) The group’s share of loss for the period - 17.5% (2022: 17.1%) (202,655 ) (91,736 ) 31 December Note 2023 Recognised in: Investments accounted for using the equity method (159,066 ) Financial assets - Ateria consideration receivable 4(b)(ii) (43,589 ) (202,655 ) Consolidated entity 31 December 30 June Reconciliation of the consolidated entity’s carrying amount $ 2023 Opening carrying amount 159,066 - Investment in Ateria Health Limited - 404,117 Acquisition of shares - 79,289 Share of loss after income tax (159,066 ) (324,340 ) - 159,066

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Dec. 31, 2023
Loss per Share [Abstract]
Schedule of Weighted Average Number of Shares Used as Denominator	(a) Reconciliation of earnings used in calculating earnings per share Consolidated entity 31 December 2023 31 December $ $ Basic/diluted loss per share Loss attributable to the ordinary equity holders of the company used in calculating basic/diluted earnings per share: From continuing operations (2,073,182 ) (1,978,383 )
Schedule of Weighted Average Number of Shares Used as Denominator	(b)Weighted average number of shares used as denominator Consolidated entity 2023 2022 Number Number Weighted average number of ordinary shares used as the denominator in calculating basic and diluted loss per share 227,798,346 227,798,346

Segment and Revenue Informati_3

Segment and Revenue Information (Details)	6 Months Ended
	Dec. 31, 2023
Segment and Revenue Information [Abstract]
Reportable segments	two

Segment and Revenue Informati_4

Segment and Revenue Information (Details) - Schedule of Operating Segments Based On the Internal Reports - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Schedule of Operating Segments Based On the Internal Reports [Line Items]
Hyperimmune products revenue	$ 2,355,580	$ 583,646
Cost of sales of goods	(775,232)	(155,726)
Gross profit	1,580,348	427,920
Other income	2,485,353	1,609,106
Other gains/(losses) – net	(750,560)	(130,937)
General and administrative expenses/adjustments	(1,949,230)	(1,859,881)
Research and development expenses	(2,653,086)	(1,521,635)
Selling and marketing expenses	(732,853)	(460,791)
Operating profit/(loss)	(2,020,028)	(1,936,218)
Finance income	153,508	54,072
Finance costs	(4,007)	(4,501)
Share of loss from equity accounted associate	(202,655)	(91,736)
Profit/(loss) for the period	(2,073,182)	(1,978,383)
Assets
Total assets	19,882,716	23,100,805	$ 21,988,182
Liabilities
Total liabilities	2,356,201	1,836,525	$ 2,371,346
Hyperimmune products [Member]
Schedule of Operating Segments Based On the Internal Reports [Line Items]
Hyperimmune products revenue	2,355,580	583,646
Cost of sales of goods	(775,232)	(155,726)
Gross profit	1,580,348	427,920
Other income	6,987	7,410
General and administrative expenses/adjustments	233	9,584
Selling and marketing expenses	(732,853)	(460,791)
Operating profit/(loss)	854,715	(15,877)
Profit/(loss) for the period	854,715	(15,877)
Assets
Total assets	2,715,183	1,439,061
Liabilities
Total liabilities	1,170,374	145,027
Research and development [Member]
Schedule of Operating Segments Based On the Internal Reports [Line Items]
Other income	2,478,366	1,601,696
Research and development expenses	(2,653,086)	(1,521,635)
Operating profit/(loss)	(174,720)	80,061
Profit/(loss) for the period	(174,720)	80,061
Assets
Total assets	445,996	134,663
Liabilities
Total liabilities	220,791	23,723
Other [Member]
Schedule of Operating Segments Based On the Internal Reports [Line Items]
Other gains/(losses) – net	(750,560)	(130,937)
General and administrative expenses/adjustments	(1,949,463)	(1,869,465)
Operating profit/(loss)	(2,700,023)	(2,000,402)
Finance income	153,508	54,072
Finance costs	(4,007)	(4,501)
Share of loss from equity accounted associate	(202,655)	(91,736)
Profit/(loss) for the period	(2,753,177)	(2,042,567)
Assets
Total assets	16,721,537	21,527,081
Liabilities
Total liabilities	965,036	1,667,775
Segment Assets [Member]
Assets
Total assets	19,882,716	23,100,805
Segment Liabilities [Member]
Liabilities
Total liabilities	$ 2,356,201	$ 1,836,525

Revenue From Contract With Cu_3

Revenue From Contract With Customers (Details) - Schedule of Revenue from External Customers - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment revenue [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers	$ 2,355,580	$ 583,646
Segment revenue [Member] | AUSTRALIA | Travelan [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers	1,853,048	260,205
Segment revenue [Member] | AUSTRALIA | Protectyn [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers	20,612	26,830
Segment revenue [Member] | UNITED STATES | Travelan [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers	481,920	295,410
Segment revenue [Member] | CANADA | Protectyn [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers		1,201
Segment revenue [Member] | Other Countries [Member] | Protectyn [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers
Revenue from external customers [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers	2,355,580	583,646
Revenue from external customers [Member] | AUSTRALIA | Travelan [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers	1,853,048	260,205
Revenue from external customers [Member] | AUSTRALIA | Protectyn [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers	20,612	26,830
Revenue from external customers [Member] | UNITED STATES | Travelan [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers	481,920	295,410
Revenue from external customers [Member] | CANADA | Protectyn [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers		1,201
Revenue from external customers [Member] | Other Countries [Member] | Protectyn [Member]
Schedule of Revenue from External Customers [Line Items]
Revenue from external customers

Other Income and Expense Item_2

Other Income and Expense Items (Details) - Schedule of Other Income - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Other Income [Abstract]
Other income	$ 2,485,353	$ 1,609,106
Australian R&D tax incentive refund [Member]
Schedule of Other Income [Abstract]
Other income	219,609	129,149
MTEC R&D Grant [Member]
Schedule of Other Income [Abstract]
Other income	2,258,757	1,472,547
Other income [Member]
Schedule of Other Income [Abstract]
Other income	$ 6,987	$ 7,410

Other Income and Expense Item_3

Other Income and Expense Items (Details) - Scheduleof Other Gains (Losses) - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Scheduleof Other Gains Losses [Abstract]
Net foreign exchange gains/(losses)	$ (165,511)	$ (67,845)
Fair value gains/(losses) to financial assets	(585,070)	(63,092)
Other items	21
Other gains/(losses)	$ (750,560)	$ (130,937)

Financial Assets and Financia_3

Financial Assets and Financial Liabilities (Details)	12 Months Ended
	Jun. 30, 2023 GBP (£) £ / shares shares
Financial Assets and Financial Liabilities [Line Items]
Expire date	Jul. 31, 2023
Exercise share option	735,000
Share price (in Pounds per share) | £ / shares	£ 1.38
Expected number of shares to be received	471,306
Shares percentage	100%
FVPL [Member]
Financial Assets and Financial Liabilities [Line Items]
Share options	735,000
Total exercise price (in Pounds) | £	£ 1,470,000
Received shares	471,306
Exceeds revenue (in Pounds) | £	£ 3,191,732

Financial Assets and Financia_4

Financial Assets and Financial Liabilities (Details) - Schedule of Trade and Other Receivables - USD ($)		Dec. 31, 2023	Jun. 30, 2023
Schedule of Trade and Other Receivables [Line Items]
Trade receivables	[1]	$ 352,869	$ 46,949
Loss allowance		(16,486)	(27,920)
Total		336,383	19,029
Accrued income - Australian R&D tax incentive refund		222,998	398,391
Total trade and other receivables		559,381	417,420
Current [Member]
Schedule of Trade and Other Receivables [Line Items]
Trade receivables	[1]	352,869	46,949
Loss allowance		(16,486)	(27,920)
Total		336,383	19,029
Accrued income - Australian R&D tax incentive refund		222,998	398,391
Total trade and other receivables		559,381	417,420
Non- current [Member]
Schedule of Trade and Other Receivables [Line Items]
Trade receivables	[1]
Loss allowance
Total
Accrued income - Australian R&D tax incentive refund
Total trade and other receivables
[1] Classification as trade receivables

Financial Assets and Financia_5

Financial Assets and Financial Liabilities (Details) - Schedule of Recurring Fair Value Measurements - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Current assets
Financial assets	$ 1,205,375	$ 1,834,034
Financial assets
Ateria share options
Ateria contingent consideration receivable	1,205,375
Total financial assets	1,205,375	1,834,034
Level 1 [Member]
Financial assets
Ateria share options
Ateria contingent consideration receivable
Total financial assets
Level 2 [Member]
Financial assets
Ateria share options
Ateria contingent consideration receivable
Total financial assets		221,620
Level 3 [Member]
Financial assets
Ateria share options
Ateria contingent consideration receivable	1,205,375
Total financial assets	$ 1,205,375	$ 1,612,414

Financial Assets and Financia_6

Financial Assets and Financial Liabilities (Details) - Schedule of Losses Were Recognised in Profit or Loss - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Losses Were Recognised in Profit or Loss [Line Items]
Fair value gains/(losses) to financial assets	$ (585,070)	$ (63,092)
Fair Value at 31 December 2023	1,248,964
Share of the loss in Ateria for the period	(43,589)
Balance at 31 December 2023	1,205,375
Balance at 1 July 2023	1,834,034
Level 2 [Member]
Schedule of Losses Were Recognised in Profit or Loss [Line Items]
Fair value gains/(losses) to financial assets	(221,620)
Fair Value at 31 December 2023
Share of the loss in Ateria for the period
Balance at 31 December 2023
Balance at 1 July 2023	221,620
Level 3 [Member]
Schedule of Losses Were Recognised in Profit or Loss [Line Items]
Fair value gains/(losses) to financial assets	(363,450)
Fair Value at 31 December 2023	1,248,964
Share of the loss in Ateria for the period	(43,589)
Balance at 31 December 2023	1,205,375
Balance at 1 July 2023	$ 1,612,414

Non-financial Assets and Liab_3

Non-financial Assets and Liabilities (Details) - Schedule of Inventories - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Non-financial Assets and Liabilities (Details) - Schedule of Inventories [Line Items]
Inventories, Current	$ 1,619,748	$ 839,968
Inventories, Non- current	759,052	1,219,646
Inventories, Total	2,378,800	2,059,614
Raw materials and stores (Colostrum) [Member]
Non-financial Assets and Liabilities (Details) - Schedule of Inventories [Line Items]
Inventories, Current
Inventories, Non- current	759,052	1,108,256
Inventories, Total	759,052	1,108,256
Work in progress [Member]
Non-financial Assets and Liabilities (Details) - Schedule of Inventories [Line Items]
Inventories, Current	806,289	444,905
Inventories, Non- current		111,390
Inventories, Total	806,289	556,295
Finished goods (Travelan and Protectyn) [Member]
Non-financial Assets and Liabilities (Details) - Schedule of Inventories [Line Items]
Inventories, Current	805,712	394,381
Inventories, Non- current
Inventories, Total	805,712	394,381
Other inventories [Member]
Non-financial Assets and Liabilities (Details) - Schedule of Inventories [Line Items]
Inventories, Current	7,747	682
Inventories, Non- current
Inventories, Total	$ 7,747	$ 682

Equity Securities Issued (Detai

Equity Securities Issued (Details) - Schedule of Share capital - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Schedule of Share Capital [Abstract]
Fully paid, Shares	227,798,346	227,798,346
Fully paid, Value	$ 88,436,263	$ 88,436,263

Equity Securities Issued (Det_2

Equity Securities Issued (Details) - Schedule of Movements in Ordinary Shares	6 Months Ended
	Dec. 31, 2023 USD ($) shares
Schedule of Movements in Ordinary Shares [Abstract]
Balance | shares	227,798,346
Balance | $	$ 88,436,263
Number of shares, Transaction costs arising on share issues | shares
Transaction costs arising on share issues | $
Balance | shares	227,798,346
Balance | $	$ 88,436,263

Equity Securities Issued (Det_3

Equity Securities Issued (Details) - Schedule of Other Reserves - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Other Reserves [Line Items]
At 1 July 2023	$ 3,235,969
Currency translation differences	4,441	$ (838)
Other comprehensive income	4,441
Transactions with owners in their capacity as owners
Options and warrants expensed	8,921
Options issued in the period (net of adjustments)	(30,501)
At 31 December 2023	3,218,830
Share-based payments [Member]
Schedule of Other Reserves [Line Items]
At 1 July 2023	3,123,759
Currency translation differences
Other comprehensive income
Transactions with owners in their capacity as owners
Options and warrants expensed	8,921
Options issued in the period (net of adjustments)	(30,501)
At 31 December 2023	3,102,179
Foreign currency translation [Member]
Schedule of Other Reserves [Line Items]
At 1 July 2023	112,210
Currency translation differences	4,441
Other comprehensive income	4,441
Transactions with owners in their capacity as owners
Options and warrants expensed
Options issued in the period (net of adjustments)
At 31 December 2023	$ 116,651

Equity Securities Issued (Det_4

Equity Securities Issued (Details) - Schedule of Movements in Options and Warrants	6 Months Ended
	Dec. 31, 2023 USD ($) shares
Schedule Of Movements In Options And Warrants Abstract
Balance	$ 12,879,720
Balance	$ 3,123,758
Number of Options issued in the period (net of adjustments) (in Shares) | shares	1,000,000
Options issued in the period (net of adjustments)	$ (30,501)
Number of Options and warrants expensed
Options and warrants expensed	8,921
Balance	13,879,720
Balance	$ 3,102,178

Share-Based Payments (Details)

Share-Based Payments (Details)	6 Months Ended
	Dec. 31, 2023 USD ($)
Share-based Payments [Abstract]
Estimated fair value	$ 30,501
Expense	$ 124,416

Contingencies (Details)

Contingencies (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Contingencies [Abstract]
Contingent liabilities

Events Occurring After the Re_2

Events Occurring After the Reporting Period (Details)	Feb. 22, 2024 shares
Non-adjusting events after reporting period [member]
Events Occurring After the Reporting Period [Line Items]
Share issued	471,306

Related Party Transactions (Det

Related Party Transactions (Details)	6 Months Ended
	Dec. 31, 2023 USD ($)
Related Party Transactions [Abstract]
Share-based payment expenses	$ 8,921
Adjustment of options granted	$ 30,501

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Transactions Occurred with Related Parties - USD ($)		6 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Purchases of goods and services
Total transactions related parties		$ 143,920	$ 104,600
Purchases of various goods and services from entities controlled by key management personnel [Member]
Purchases of goods and services
Transactions occurred with related parties	[1]	52,989	38,500
Options and warrants expensed [Member]
Purchases of goods and services
Transactions occurred with related parties	[2]	8,921	66,100
Options issued in the period (net of adjustment) [Member]
Purchases of goods and services
Transactions occurred with related parties	[2]	(30,501)
Performance bonuses to key management Personnel [Member]
Purchases of goods and services
Transactions occurred with related parties	[3]	$ 112,511
[1] Purchases from entities controlled by key management personnel Share-based payment expenses to key management personnel and their related entities Performance bonuses to key management personnel

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of Revised Fair Value at Grant Date	6 Months Ended
	Dec. 31, 2023 $ / shares shares
Schedule of Revised Fair Value at Grant Date [Abstract]
Fair value at Expiry date	Nov. 21, 2027
Fair value at Exercise price	$ 0.25
Fair value at No. of options (in Shares) | shares	1,000,000
Fair value at Share price at grant date	$ 0.08
Fair value at Expected volatility	119.21%
Fair value at Dividend yield	0%
Fair value at Risk- free interest rate	$ 4.09
Fair value at Fair value at grant date	$ 0.0511

Interests in Other Entities (De

Interests in Other Entities (Details)	6 Months Ended
	Dec. 31, 2023	Nov. 22, 2022
Interests in Other Entities [Abstract]
Interest, percentage		17.50%
Exercise share option	735,000

Interests in Other Entities (_2

Interests in Other Entities (Details) - Schedule of Subsidiaries	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Immuron Inc. [Member]
Disclosure of subsidiaries [line items]
Place of business/ country of incorporation	United States
Ownership interest held by the group	100%	100%
Immuron Canada Limited [Member]
Disclosure of subsidiaries [line items]
Place of business/ country of incorporation	Canada
Ownership interest held by the group	100%	100%
Anadis EPS Pty Ltd [Member]
Disclosure of subsidiaries [line items]
Place of business/ country of incorporation	Australia
Ownership interest held by the group	100%	100%

Interests in Other Entities (_3

Interests in Other Entities (Details) - Schedule of Financial Information for Associates - Immuron Inc [Member] - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Interests in Other Entities (Details) - Schedule of Financial Information for Associates [Line Items]
Revenue from contracts with customers	$ 417,535	$ 9,692
Cost of sales of goods	(63,758)	(3,307)
Gross profit	353,777	6,385
Other (losses)/gains – net	217,901	(11,164)
General and administrative expenses	(634,577)	(354,313)
Research and development expenses	(119,672)	(23,085)
Selling and marketing expenses	(979,151)	(154,628)
Operating loss	(1,161,722)	(536,805)
Finance costs - net	3,691	338
Loss before income tax	(1,158,031)	(536,467)
Income tax expense
Loss after income tax	(1,158,031)	(536,467)
The group’s share of loss for the period - 17.5% (2022: 17.1%)	(202,655)	$ (91,736)
Recognised in:
Investments accounted for using the equity method	(159,066)
Financial assets - Ateria consideration receivable	(43,589)
Recognised in Financial assets	(202,655)
Opening carrying amount	159,066
Investment in Ateria Health Limited			404,117
Acquisition of shares			79,289
Share of loss after income tax	(159,066)		(324,340)
Opening carrying amount			$ 159,066

Interests in Other Entities (_4

Interests in Other Entities (Details) - Schedule of Financial Information for Associates (Parentheticals)	Dec. 31, 2023	Dec. 31, 2022
Immuron Inc [Member]
Interests in Other Entities (Details) - Schedule of Financial Information for Associates (Parentheticals) [Line Items]
The group’s share of loss for the period	17.50%	17.50%

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of Reconciliation of Earnings Used in Calculating Earnings per Share - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loss attributable to the ordinary equity holders of the company used in calculating basic/diluted earnings per share:
Continuing operations, basic	$ (2,073,182)	$ (1,978,383)

Loss Per Share (Details) - Sc_2

Loss Per Share (Details) - Schedule of Reconciliation of Earnings Used in Calculating Earnings per Share (Parentheticals) - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Reconciliation of Earnings Used in Calculating Earnings per Share [Abstract]
Continuing operations, diluted	$ (2,073,182)	$ (1,978,383)

Loss Per Share (Details) - Sc_3

Loss Per Share (Details) - Schedule of Weighted Average Number of Shares Used as Denominator - shares	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Weighted Average Number of Shares Used as Denominator [Abstract]
Weighted average number of ordinary shares used as the denominator in calculating basic loss per share	227,798,346	227,798,346

Loss Per Share (Details) - Sc_4

Loss Per Share (Details) - Schedule of Weighted Average Number of Shares Used as Denominator (Parentheticals) - shares	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Weighted Average Number of Shares Used as Denominator [Abstract]
Weighted average number of ordinary shares used as the denominator in calculating diluted loss per share	227,798,346	227,798,346

Basis of Preparation of Half-_2

Basis of Preparation of Half-Year Report (Details)	6 Months Ended
	Dec. 31, 2023
Basis of Preparation of Half-Year Report [Abstract]
Rebates percentage	15%